Does a disregarded entity need to file an extension?
1.8k views | Last modified 3/13/2023 5:30:15 AM EST | Added by ExpressExtension Team

Applicable To
7004 4868 8868 8809

Single-member LLCs are initially classified as a disregarded entity by the IRS, and for federal tax purposes, they are taxed as a sole proprietorship.

A disregarded entity needs to file Form 4868 (Personal tax extension) to extend the filing deadline of tax Form 1040 by 6 months.

Single-member LLCs can elect to be taxed as,

  • C Corporation by filing Form 8832 with the IRS. To extend the tax Form 1120, use the extension Form 7004
  • S Corporation by filing Form 2553 with the IRS. To extend the tax Form 1120-S, use the extension Form 7004

If you're a foreign-owned U.S. Disregarded Entity, click here to learn more information about your filing requirements.

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